Valve Body of Antimony Not Merchantable in Condition as Imported; Valve Body Imported to be Melted Down and Alloyed for Remanufacture; Articles of Antimony; Heading 8110

HQ 950635 JANUARY 16 1992 CLA-2:CO:R:C:M 950635 JAS CATEGORY: Classification TARIFF NO.: 8110.00.00, HTSUS Mr. Alvin Silvey Silvey Shipping Co., Inc. Bldg. 75, Suite 211, North Hangar Road JFK International Airport Jamaica, N. Y. 11430 RE: Valve Body of Antimony Not Merchantable in Condition as Imported; Valve Body Imported to be Melted Down and Alloyed for Remanufacture; Articles of Antimony; Heading 8110 Dear Mr. Silver: In a letter dated September 24, 1991, on behalf of Metaland International, Inc., Houston, Texas, you inquire as to the tariff status of cast antimony valve bodies from China. A drawing was submitted. FACTS: The article in issue is a cast valve body made of 99.65 percent antimony with small traces of iron, lead and other elements. Because antimony has a brittle crystalline structure it is almost never used in its pure state, but is commonly alloyed with lead and tin to harden them for use in remanufacture. The purpose of importing antimony in this fashion is to avoid possible export fees levied by the Chinese government on antimony bars. ISSUE: Whether in their imported condition, the articles are classifiable as valves or as parts of valves. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the - 2 - General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. An importer has the right to fashion his merchandise so that it might be assessed at the lowest possible rate, provided it is in fact the article described as dutiable at that rate. In this case, however, there is no indication that although the imported valve body has the approximate size or shape of a finished valve, it will ever be used, other than in exceptional cases, for completion into a valve. Therefore, it does not qualify as a blank under GRI 2(a) and is not an unfinished valve of heading 8481. For the same reason, the valve body cannot be said to be solely or principally used as a part of a valve. Therefore, it is not a part classifiable in subheading 8481.90. HOLDING: Under the authority of GRI 1, cast valve bodies of 99.65 percent pure antimony are provided for in heading 8110.00.00, HTSUS, antimony and articles thereof, including waste and scrap. The rate of duty under this provision for products of China is free. Sincerely, John Durant, Director Commercial Rulings Division